cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
Kota semarang,
Jawa tengah
INDONESIA
Diponegoro Journal of Accounting
Published by Universitas Diponegoro
ISSN : 23373806     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang akuntansi.
Arjuna Subject : -
Articles 1,889 Documents
 97   98   99   100   101 
THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS, EXECUTIVE COMPENSATION, AND AUDIT COMPLEXITY TOWARDS CORPORATE AUDIT FEE Dani Angga Nugroho; Fuad Fuad
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.52 KB)

Abstract

This study aimed to examine the influence of audit committee characteristics, executive compensation, and audit complexity towards corporate audit fee. The audit committee characteristics were examined by the number of its independent member, its size, meetings frequency and members’ expertise. This study used the data from company’s annual report listed on the Indonesia Stock Exchange (IDX). The populations of this study werethe companies listed on Indonesia Stock Exchange (IDX) in year 2012-2014. The samples were the non-financial companies which were selected by purposive sampling through some requirements for gaining the data in this study. There were 128 companies fulfilled criterias as the research samples. Data analysis was performed by multiple linear regression analysis method. The results of this study showed that the independent audit committee members and its meetings frequency had no significantly influence toward the corporate audit fee. Meanwhile, audit committee member’s expertise had negative influence to the corporate audit fee. Otherwise, the audit committee size, executive compensation and audit complexity had positive influences to the corporate audit fee.
IMPLEMENTASI IFRS TERHADAP KINERJA KEUANGAN (Study Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Anggi Pradipta Nugrohadi; Etna Nur Afri Yuyetta
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.298 KB)

Abstract

. The purpose of this research is to examine the influence of implementation of International Financial Reporting (IFRS) on Financial Performance. This research test to compare before and after uses IFRS on Financial statement. This study purposes hypothesis that IFRS have positive influence financial ratio and firm sizeThe population of this research is manufacturing of listed firms in Indonesia Stock Exchange in year 2007 and 2012. Sampling method used is purposive sampling. Binary Logistic regression used to be analysis technique. The final amounts of sample are 61Result of this study show that IFRS have significant influenced on Operating profit margin, Market Value Book Value and Return of Shareholder Capital. IFRS have no significance on Leverage and Liquidity but have difference influence on firm size. 
HUBUNGAN SIMULTAN ANTARA MANAJEMEN LABA DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Nanintha Gemala Hadiatullah; Dwi Ratmono
Diponegoro Journal of Accounting Volume 4, Nomor 3, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.373 KB)

Abstract

This study aims to examine the simultaneous relationship between earnings management and corporate social responsibility disclosure. This study uses several control variables including the size of the company, the size of the profitability, market to book ratio, leverage, the auditor, auditor changes and the size of the Board of Commissioners.  The population in this research is the manufacturing companies listed on the Indonesia stock exchange in 2010-2013. A total of observations used in the study was 232 companies. Analytical techniques used are the Ordinary Least Square (OLS) and Two-Stage Least Square (2SLS). The results of the analysis show that the corporate social responsibility disclosure has no effect on the earnings management. Vice versa, the earnings management has no influence on corporate social responsibility disclosure.
PENGARUH STRUKTUR KEPEMILIKAN DAN KINERJA INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Keuangan di BEI Periode Tahun 2009 – 2011) Prasetyanto, Pramundityo; Chariri, Anis
Diponegoro Journal of Accounting Volume 2, Nomor 2, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (161.845 KB)

Abstract

The purpose of this study is to analyze the relationship between the managerial ownership, institutional ownership, foreign ownership, intellectual capital performance using Pulic models (Value Added Intellectual Coefficient-VAIC â„¢) as a method of quantifying and firm value (Tobin's Q). Is there a relationship between the ownership structure of both managerial ownership, institutional, and foreign and the intellectual capital performance to the firm market value. Data from this study were obtained from financial statements and annual reports of financial companies drawn from the Indonesia Stock Exchange. The population of this study is financial companies listed on the Indonesia Stock Exchange during the years 2009-2011 for 52 companies. Determination of the sample using purposive sampling method. The type of data used are secondary data in the form of annual reports by the media financial companies. The method of analysis used in this study is multiple regression with SPSS computer program. The results of this study show that managerial ownership and institutional ownership of the financial sector companies in Indonesia have no significant effect on firm value (Tobin's Q). However, the ownership that comes from foreign ownership has a significant impact on firm value (Tobin's Q) with the positive direction. The results of this study also indicate that the performance of intellectual capital (VAICTM) have positive effect on firm value (Tobin's Q).
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP AUDIT REPORT LAG Bregas Wirotomo; Tarmizi Achmad
Diponegoro Journal of Accounting Volume 7, Nomor 4, Tahun 2018
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.684 KB)

Abstract

This study aims to analyze the application of corporate governance as an independent variable to the audit report as a dependent variable.This study uses secondary data obtained from CGPI reports. This study used 83 companies replicated in the implementation of good corporate governance conducted by The Indonesian Institute for Corporate Governance (IICG) in the form of rating of Corporate Governance Perception Index (CGPI) and listed on the Stock Exchange 2012-2016. This research used purposive sampling method. The statistical technique used in this study is multiple regression.The results obtained from this study indicate good corporate governance, having a negative significance in the lag audit report.
FAKTOR-FAKTOR YANG MEMPENGARUHI PEMANFAATAN CATATAN ATAS LAPORAN KEUANGAN (CALK) OLEH PENGGUNA LAPORAN KEUANGAN PEMERINTAH (Studi Empiris pada Instansi Pemerintah di Jawa Tengah) Tarina Rahmayani; Sudarno Sudarno
Diponegoro Journal of Accounting Volume 3, Nomor 2, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.836 KB)

Abstract

This study aims to examine the use of  Notes to The Financial Statements to the leaders, supervisory, or agencies in government for having a good decision function of government.to obtain the valid result, so this study using three variables independent such as, education, tenure, and socio culture. The population in this study was a government agency in Central Java. Samples were selected by using purposive sampling which the criteria was the leaders, supervisory, or agencies. The results showed that the variables of education, experience, socio culture affect significantly positive on the using of Notes to The Financial Statements. 
PENGARUH KEPEMILIKAN KELUARGA TERHADAP BIAYA AUDIT DENGAN PILIHAN AUDITOR SEBAGAI VARIABEL INTERVENING Ajeng Primasari; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.99 KB)

Abstract

The purpose of this study is to determine the effect of family ownership on audit fees wuth auditor choices as intervening variable. This study uses secondary data which sourced from Indonesia Stock Exchange period 2013-2015. The populations in this study are 413 manufacturing companies which listed on Indonesia Stock Echange. Based on the criterias which had been specified, the samples of this study are 118 manufacturing companies. The method of analysis uses in this study are logistic regression analysis, linear regression analysis, and path analysis. The results show that variable of family ownership has positive effect on variable of auditor choices. Variable of auditor choices has positive effect on variable of audit fees. Variable of family ownership has negative effect on variable of audit fees with variable of auditor choice as intervening variable.
PENGARUH INDEPENDENSI, PENGALAMAN, DUE PROFESSIONAL CARE, AKUNTABILITAS, KOMPLEKSITAS AUDIT, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT (Studi Empiris pada Auditor KAP di Jawa Tengah dan DIY) Rr Putri Arsika Nirmala; Nur Cahyonowati
Diponegoro Journal of Accounting Volume 2, Nomor 3, Tahun 2013
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.009 KB)

Abstract

This research was aimed to analyze and provide empirical evidences about the impact of independency, experience, due professional care, accountability, audit complexity, and time budget pressure on audit quality. This study was conducted by using survey method with questionnaire. The population in this study are auditors who work in public accountant offices in Central Java and DIY. This study used convenience sampling which was conducted by determination of samples counted with Slovin formula, so that only 91 questionnaires could be processed. Data analysis was conducted using multiple regression model. The result proved that independency, experience, due professional care, accountability, audit complexity, and time budget pressure influenced audit quality simultaneously. Besides that, this study proved that independency, experience, due professional care, accountability, and time budget pressure influenced audit quality partially, but audit complexity didn’t influence audit quality.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fahmi Fajrianto; Aditya Septiani
Diponegoro Journal of Accounting Volume 5, Nomor 3, Tahun 2016
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.013 KB)

Abstract

This study aims to examine the effect of board director’s characteristics  of firm performance. The purpose of this study is to provide empirically evidence about the effect of board director’s characteristics of firm performance. The independent variables of this study are board ownership, board size, board independence, and gender diversity . Board characteristics measured by disclosure showed in annual report. Firm performance measured by ALTMAN Z-Score which consisted by data acquired from disclosure showed in annual report. The population in this study are 418companies which listed on Indonesian Stock Exchange in the period of 2013. Sample were selected by purposive sampling method and finally obtained 259 companies that fulfill the criteria. Data were analyzed using multiple regression analysis model.The result show that board size significantly positive to firm performance, meanwhile managerial ownership, board independence, and gender diversity are not significantly positive. Based on the result, conclude that board size will take action of responsibility besides making profit from the firm.
PENGARUH KOMPETENSI, INDEPENDENSI, MOTIVASI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT (Studi Empiris Pada Aparat Inspektorat Provinsi Jawa Tengah) Nolanda Dwi Karnia; Haryanto Haryanto
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.678 KB)

Abstract

This research was aimed to analyze the influence of competence, independence, motivation, and accountability to audit quality.The population in this study is Inspectorate officers of Central Java. Data retrieved through questionnaires. Total of questionnaires distributed as many as 60, but only 48 questionnaires can be processed. This study uses analysis of multiple linear regression.Results from this study indicate that the competence, independence, and accountability, and significant positive effect on audit quality. While the motivation variable has no significant effect on audit quality.

Page 99 of 189 | Total Record : 1889

 97   98   99   100   101 

Filter by Year

2012 2024


Reset
Filter By Issues
All Issue Volume 13, Nomor 3, Tahun 2024 Volume 13, Nomor 2, Tahun 2024 Volume 13, Nomor 1, Tahun 2024 Volume 12, Nomor 4, Tahun 2023 Volume 12, Nomor 3, Tahun 2023 Volume 12, Nomor 2, Tahun 2023 Volume 12, Nomor 1, Tahun 2023 Volume 11, Nomor 4, Tahun 2022 Volume 11, Nomor 3, Tahun 2022 Volume 11, Nomor 2, Tahun 2022 Volume 11, Nomor 1, Tahun 2022 Volume 10, Nomor 4, Tahun 2021 Volume 10, Nomor 3, Tahun 2021 Volume 10, Nomor 2, Tahun 2021 Volume 10, Nomor 1, Tahun 2021 Volume 9, Nomor 4, Tahun 2020 Volume 9, Nomor 3, Tahun 2020 Volume 9, Nomor 2, Tahun 2020 Volume 9, Nomor 1, Tahun 2020 Volume 8, Nomor 4, Tahun 2019 Volume 8, Nomor 3, Tahun 2019 Volume 8, Nomor 2, Tahun 2019 Volume 8, Nomor 1, Tahun 2019 Volume 7, Nomor 4, Tahun 2018 Volume 7, Nomor 3, Tahun 2018 Volume 7, Nomor 1, Tahun 2018 Volume 6, Nomor 4, Tahun 2017 Volume 6, Nomor 3, Tahun 2017 Volume 6, Nomor 2, Tahun 2017 Volume 6, Nomor 1, Tahun 2017 Volume 5, Nomor 4, Tahun 2016 Volume 5, Nomor 3, Tahun 2016 Volume 5, Nomor 2, Tahun 2016 Volume 4, Nomor 4, Tahun 2015 Volume 4, Nomor 3, Tahun 2015 Volume 4, Nomor 2, Tahun 2015 Volume 4, Nomor 1, Tahun 2015 Volume 3, Nomor 4, Tahun 2014 Volume 3, Nomor 3, Tahun 2014 Volume 3, Nomor 2, Tahun 2014 Volume 3, Nomor 1, Tahun 2014 Volume 2, Nomor 4, Tahun 2013 Volume 2, Nomor 3, Tahun 2013 Volume 2, Nomor 2, Tahun 2013 Volume 2, Nomor 1, Tahun 2013 Volume 1, Nomor 1, Tahun 2012 More Issue